RuleGridColorado
Colorado has NO statewide short-term rental (STR) operating license or registry, and the state does not require any STR-specific state permit or license. Under C.R.S. § 30-15-401(1)(s) (as amended by HB23-1287, effective August 7, 2023) the state DELEGATES authority to license and regulate STRs to boards of county commissioners; home-rule and statutory municipalities regulate STRs under their own charter/municipal authority. State law defines a "short-term rental" as the rental of a lodging unit for less than thirty days and, via the definition of "lodging unit" at C.R.S. § 30-15-401(1)(s.5), excludes a "hotel unit." The ONLY mandatory state-level registration is tax-related: the Colorado Department of Revenue requires anyone who offers rooms or accommodations for rent to obtain a Colorado sales tax license and collect the 2.9% state sales tax (plus state-administered local, county lodging, and local marketing district taxes) — UNLESS all bookings are made exclusively through a marketplace facilitator (e.g., Airbnb, Vrbo), which must collect and remit those taxes, or the operator rents exclusively accommodations that are exempt from Colorado sales tax. Rooms/accommodations rented to a permanent resident under a written agreement for at least thirty consecutive days are exempt from state sales tax. All STR-specific operating limits (primary-residence requirements, night caps, occupancy limits, license caps, zoning) are set at the county/municipal level, not by the state. NOTE: the "allowed_with_registration" status reflects the conditional state sales tax license required of direct-booking operators; there is no STR-specific state license.
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
-
state Colorado Sales Tax License (Standard Retail License) Conditional
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state Sales Tax License fee and new-account deposit Required
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county Local short-term rental license/permit (county-issued, if adopted) Conditional
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city Local short-term rental license/permit (municipal, if adopted) Conditional
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Colorado State Sales Tax | 2.9% | Colorado Department of Revenue | — | — |
| County Lodging Tax (and RTA Visitor Benefit Tax) | — | Colorado Department of Revenue (state-administered on behalf of counties) | — | — |
| Local Marketing District Tax (marketing and promotion tax) | — | Colorado Department of Revenue (state-administered on behalf of local marketing districts) | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~2.9%) on a stay in Colorado. Estimate only — not tax advice.
Operating rules
- Primary residence
- —
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- No
- Cap on licenses
- No
Zoning: The State of Colorado imposes no STR zoning restrictions. Land-use/zoning and STR operating rules are delegated to counties (C.R.S. § 30-15-401(1)(s)) and municipalities, which vary widely (some resort jurisdictions cap licenses, impose overlay/zone restrictions, or require primary residence).
- No statewide STR operating license, permit, or registry exists in Colorado; the state only delegates STR licensing/regulation to local governments (counties and municipalities).
- State law defines 'short-term rental' as the rental of a lodging unit for less than thirty days; 'lodging unit' is defined at C.R.S. § 30-15-401(1)(s.5) (added by HB23-1287) and excludes a 'hotel unit'. HB23-1287 was effective August 7, 2023.
- STR-specific caps, primary-residence rules, night limits, and occupancy limits are set at the county/municipal level and are NOT imposed by the state — this record covers the state level only.
- State sales tax does not apply to a room/accommodation rented to a permanent resident who has entered a written agreement for occupancy of at least thirty consecutive days (a tax-exemption boundary, not an operating minimum-stay requirement).
Enforcement
- Active enforcement
- unknown
- Fines
- —
- Notes
- There is no state-level STR operating enforcement; STR operating compliance (licensing, caps, zoning) is enforced by counties and municipalities that have adopted ordinances under C.R.S. § 30-15-401(1)(s). The only state-level enforcement touching STR operators is tax administration by the Colorado Department of Revenue (sales tax licensing, collection, and remittance).
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Frequently asked questions
Is Airbnb legal in Colorado?
Do I need a license or registration for a short-term rental in Colorado?
What taxes apply to short-term rentals in Colorado?
Official sources
- reference Sales & Use Tax Topics: Rooms & Accommodations (rev. April 2025) ↗
- reference Standard Retail License ↗
- reference HB23-1287 - County Regulation Related to Short-term Rentals ↗
- reference C.R.S. § 30-15-401 (General Regulations - Definitions) ↗
- reference State FIPS Codes (state.txt) ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.